Goods and Services Tax Act 1993 · 2020 Revised Edition · Part 6A · Changes in Tax Charged
39D. Effect of specified change on invoice, etc.
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For the purposes of section 39C, the invoice mentioned in that section ceases to have effect on the date of the specified change to the extent of the value of the supply on which tax is chargeable at the new rate under that section.
Where an invoice that ceases to have effect under subsection (1) is a tax invoice, the person making the supply must, within 14 days after the date of the specified change or within any longer period that the Comptroller may allow, issue a new tax invoice specifying —
tax invoice
“tax invoice” means such an invoice as is required under section 41;
the new rate applicable on the date of the specified change; and
the amount on which tax is chargeable at the new rate.
The Comptroller may waive the requirement for a new tax invoice, subject to any conditions that the Comptroller thinks fit.
Comptroller
“Comptroller” means the Comptroller of Goods and Services Tax appointed under section 4 and includes for all purposes of this Act, except the exercise of the powers conferred upon the Comptroller by section 5(2), a Deputy Comptroller or an Assistant Comptroller;
Whether or not a new tax invoice is issued, tax is chargeable on the value of the supply to which the new rate applies as if the part of the supply represented by that value were a separate supply.
This section does not apply to invoices issued for supplies that give rise to reverse charge supplies.
Regulations made under section 41 may, in relation to any tax invoice which —
ceases to have effect under subsection (1); or
relates to a supply in respect of which an election is made under section 39B, provide for the replacement or correction of that invoice (including the issue of a credit note).